03/11/26

ما هي الأدوات المالية وفقًا لمعيار IFRS 9؟

ما هي الأدوات المالية وفقًا لمعيار IFRS 9؟ . يعد معيار IFRS 9 من أكثر المعايير المحاسبية تحديًا للبعض، وقد يشعر المحاسبون والمديرون الماليون...

وضاح احمد الجوفي/ محاسب قانوني وخبير ضرائب 11 مارس 2026 0 تعليق

#advanced-accounting

إعادة تقييم الأصول الثابتة

إعادة تقييم الأصول الثابتة . تنطوي على تعديل القيمة الدفترية للأصول الثابتة، سواء بزيادتها أو تخفيضها. وفقًا للمعايير الدولية للتقارير المال...

وضاح احمد الجوفي/ محاسب قانوني وخبير ضرائب 11 مارس 2026 0 تعليق

window['__wavt'] = 'AEUoTZpkKoP6M1tWDsiJCttCrbrW:1784771830419';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d8836461910807086625','//accountancy4all.blogspot.com/2026_03_11_archive.html','8836461910807086625'); _WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '8836461910807086625', 'title': '\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a', 'url': 'https://accountancy4all.blogspot.com/2026_03_11_archive.html', 'canonicalUrl': 'https://accountancy4all.blogspot.com/2026_03_11_archive.html', 'homepageUrl': 'https://accountancy4all.blogspot.com/', 'searchUrl': 'https://accountancy4all.blogspot.com/search', 'canonicalHomepageUrl': 'https://accountancy4all.blogspot.com/', 'blogspotFaviconUrl': 'https://accountancy4all.blogspot.com/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': false, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': '', 'encoding': 'UTF-8', 'locale': 'ar', 'localeUnderscoreDelimited': 'ar', 'languageDirection': 'rtl', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a - Atom\x22 href\x3d\x22https://accountancy4all.blogspot.com/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a - RSS\x22 href\x3d\x22https://accountancy4all.blogspot.com/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/8836461910807086625/posts/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-2449997584972358', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': true, 'adsenseAutoAds': true, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'isGoogleEverywhereLinkTooltipEnabled': true, 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/aed02921a596163a', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'key': 'link', 'shareMessage': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Facebook', 'target': 'facebook'}, {'name': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'key': 'blogThis', 'shareMessage': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'target': 'blog'}, {'name': 'X', 'key': 'twitter', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 X', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Pinterest', 'target': 'pinterest'}, {'name': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'key': 'email', 'shareMessage': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27ar\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': true, 'jumpLinkMessage': '\u0634\u0627\u0647\u062f \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0627\u0644\u0643\u062a\u0628', 'pageType': 'archive', 'pageName': '03/11/26', 'pageTitle': '\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a: 03/11/26', 'metaDescription': '\u0645\u062f\u0648\u0646\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0646\u0634\u0631 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u062a\u0628 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 ACCA Global CIA CPA CFA CMA CFP'}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': '\u062a\u0639\u062f\u064a\u0644', 'linkCopiedToClipboard': '\u062a\u0645 \u0646\u0633\u062e \u0627\u0644\u0631\u0627\u0628\u0637 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0641\u0638\u0629', 'ok': '\u062d\u0633\u0646\u064b\u0627', 'postLink': '\u0631\u0627\u0628\u0637 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': '\u0645\u062e\u0635\u0635', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': '\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a', 'description': '\u0645\u062f\u0648\u0646\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0646\u0634\u0631 \u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u062a\u0628 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 ACCA Global CIA CPA CFA CMA CFP', 'url': 'https://accountancy4all.blogspot.com/2026_03_11_archive.html', 'type': 'feed', 'isSingleItem': false, 'isMultipleItems': true, 'isError': false, 'isPage': false, 'isPost': false, 'isHomepage': false, 'isArchive': true, 'isLabelSearch': false, 'archive': {'year': 2026, 'month': 3, 'day': 11, 'rangeMessage': '\u0639\u0631\u0636 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a \u0645\u0646 \u0645\u0627\u0631\u0633 11, 2026'}}}, {'name': 'widgets', 'data': [{'title': 'BlogAuthors', 'type': 'Profile', 'sectionId': 'author-scet', 'id': 'Profile400'}, {'title': '\u0627\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 \u0644\u0644\u062a\u062d\u0643\u0645 \u0628\u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u062c\u0645\u064a\u0639 \u0644\u062c\u0645\u064a\u0639 \u062e\u0631\u064a\u062c\u064a \u0648\u0637\u0644\u0627\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629', 'type': 'LinkList', 'sectionId': 'option', 'id': 'LinkList7'}, {'title': '\u0645\u0646\u0639 \u0627\u0644\u0646\u0633\u062e', 'type': 'HTML', 'sectionId': 'option', 'id': 'HTML918'}, {'title': '\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 |\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a| \u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a (\u0631\u0623\u0633 \u0627\u0644\u0635\u0641\u062d\u0629)', 'type': 'Header', 'sectionId': 'logo', 'id': 'Header1'}, {'title': '\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629', 'type': 'LinkList', 'sectionId': 'sy-menu', 'id': 'LinkList1'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'sy-top-menu', 'id': 'PageList1'}, {'title': '\u0622\u062e\u0631 \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0643\u062a\u0628 \u0648\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0631\u0648\u0639\u0647\u0627.', 'type': 'HTML', 'sectionId': 'ticker', 'id': 'HTML122'}, {'title': '\u0627\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0648\u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629[align2]', 'type': 'Label', 'sectionId': 'section1', 'id': 'Label1'}, {'title': '\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629', 'type': 'Blog', 'sectionId': 'sytwd-main', 'id': 'Blog1', 'posts': [{'id': '1459525393474743749', 'title': '\u0645\u0627 \u0647\u064a \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u064a\u0627\u0631 IFRS 9\u061f', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgi6YxtRaWzmuuZpiOZG8obtgz6LnxZ7TJVV9U6nnX-t2UMqDJELmFKIW9lwnabQ5IN1Dp1BQdFAK7AfrNxzPrTTWJ2gOxWC6BEsEevN5_OaSgKqF3lrb7FgItcEU86yEymBpgVaOiXYSLoMBxXR_7hLkgA5I0cA75G3bsNE-IhZh9DdpzxhpwAgjF2pkI/s16000/%D9%85%D8%A7%20%D9%87%D9%8A%20%D8%A7%D9%84%D8%A3%D8%AF%D9%88%D8%A7%D8%AA%20%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9%20%D9%88%D9%81%D9%82%D9%8B%D8%A7%20%D9%84%D9%85%D8%B9%D9%8A%D8%A7%D8%B1%20IFRS%209.png', 'showInlineAds': true}, {'id': '8497361795633306440', 'title': '\u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEioo_FGLA1BrbhxI4Jts5EeBH8VLo2H4uAIuiW3PGIOKqjmeutTgqUqxhNIocEFWQdICpv6-klewC7L31K2GYl1mFsTxJJp446bHB9sw_PkErErNfkUlDq1ar09wE8vdhdgRYFPLmYlTcA799eBZWxgCHwr-aJaI9V7wmc5s2Fpw_MMgeuXucchjEJnov0/s16000/%D8%A5%D8%B9%D8%A7%D8%AF%D8%A9%20%D8%AA%D9%82%D9%8A%D9%8A%D9%85%20%D8%A7%D9%84%D8%A3%D8%B5%D9%88%D9%84%20%D8%A7%D9%84%D8%AB%D8%A7%D8%A8%D8%AA%D8%A9.png', 'showInlineAds': true}], 'footerBylines': [{'regionName': 'footer1', 'items': [{'name': 'author', 'label': '\u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a: \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062e\u0628\u064a\u0631 \u0636\u0631\u0627\u0626\u0628'}, {'name': 'timestamp', 'label': '\u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b:'}, {'name': 'comments', 'label': 'comments'}, {'name': 'share', 'label': ''}]}, {'regionName': 'footer2', 'items': [{'name': 'labels', 'label': '\u0627\u0644\u0642\u0633\u0645:'}]}], 'allBylineItems': [{'name': 'author', 'label': '\u0648\u0636\u0627\u062d \u0627\u062d\u0645\u062f \u0627\u0644\u062c\u0648\u0641\u064a: \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062e\u0628\u064a\u0631 \u0636\u0631\u0627\u0626\u0628'}, {'name': 'timestamp', 'label': '\u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b:'}, {'name': 'comments', 'label': 'comments'}, {'name': 'share', 'label': ''}, {'name': 'labels', 'label': '\u0627\u0644\u0642\u0633\u0645:'}]}, {'title': '\u0645\u062d\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0644', 'type': 'HTML', 'sectionId': 'postsetting', 'id': 'HTML866'}, {'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'type': 'ContactForm', 'sectionId': 'postsetting', 'id': 'ContactForm200'}, {'title': '\u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0635\u0641\u062d\u0629 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0631\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'type': 'LinkList', 'sectionId': 'postsetting', 'id': 'LinkList867'}, {'title': '\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0643\u0644\u064a\u0641 \u0648\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u062f\u0627\u0631\u064a\u0629[list2]', 'type': 'Label', 'sectionId': 'label', 'id': 'Label2'}, {'title': '', 'type': 'BlogArchive', 'sectionId': 'aside-par-sce', 'id': 'BlogArchive1'}, {'title': '\u0627\u0644\u0643\u062a\u0628 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'type': 'Feed', 'sectionId': 'aside-par-sce', 'id': 'Feed1'}, {'title': '\u0627\u0644\u0641\u0631\u0648\u0642 \u0628\u064a\u0646 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0639\u0631\u0641 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u062e\u0636\u0627\u0639\u0647\u0627 \u0644\u0644\u0636\u0631\u064a\u0628\u0629', 'type': 'HTML', 'sectionId': 'section15', 'id': 'HTML1'}, {'title': '\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u064a\u0646 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u063a\u064a\u0629 \u0625\u0638\u0647\u0627\u0631 \u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062f\u064a\u0646\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629', 'type': 'HTML', 'sectionId': 'section16', 'id': 'HTML2'}, {'title': '\u0645\u0646 \u0647\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0648\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u0648\u0646 \u0627\u0644\u0645\u062a\u0646\u0648\u0639\u0648\u0646: \u064a\u0645\u062b\u0644 \u0627\u0644\u0645\u062f\u064a\u0646\u0648\u0646 \u0623\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0623\u0635\u0648\u0644 \u0627\u0644\u0648\u062d\u062f\u0629..', 'type': 'HTML', 'sectionId': 'section17', 'id': 'HTML3'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0628\u0627\u0644\u0641\u0648\u062a\u0631', 'type': 'LinkList', 'sectionId': 'social-footer', 'id': 'LinkList4'}]}]); _WidgetManager._RegisterWidget('_ProfileView', new _WidgetInfo('Profile400', 'author-scet', document.getElementById('Profile400'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList7', 'option', document.getElementById('LinkList7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML918', 'option', document.getElementById('HTML918'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList1', 'sy-menu', document.getElementById('LinkList1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'sy-top-menu', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'https://accountancy4all.blogspot.com/p/index.html', 'id': '253392574129463000', 'title': '\u0623\u0631\u0634\u064a\u0641 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629'}, {'isCurrentPage': false, 'href': 'https://accountancy4all.blogspot.com/p/learn-accaunting.html', 'id': '5170003676783333617', 'title': ' \u062a\u0637\u0628\u064a\u0642 Android google play \u0644\u0643\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 '}, {'isCurrentPage': false, 'href': 'https://accountancy4all.blogspot.com/p/call-us.html', 'id': '2450293476001998330', 'title': '\u0627\u062a\u0635\u0644 \u0628\u0646\u0627'}, {'isCurrentPage': false, 'href': 'https://accountancy4all.blogspot.com/p/about-us.html', 'id': '8442182553790779790', 'title': '\u0645\u0646 \u0646\u062d\u0646'}, {'isCurrentPage': false, 'href': 'https://accountancy4all.blogspot.com/p/employment-agreement.html', 'id': '1199457822113854396', 'title': '\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645'}, {'isCurrentPage': false, 'href': 'https://accountancy4all.blogspot.com/p/privacy-policy.html', 'id': '7393696702715083284', 'title': '\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML122', 'ticker', document.getElementById('HTML122'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'section1', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'sytwd-main', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/4123573473-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/828616780-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML866', 'postsetting', document.getElementById('HTML866'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm200', 'postsetting', document.getElementById('ContactForm200'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'blogId': '8836461910807086625', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'AEUoTZpcZNXUx7VhScccozG8tWnv:1784771830506', 'submitUrl': 'https://www.blogger.com/contact-form'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'postsetting', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label2', 'label', document.getElementById('Label2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogArchiveView', new _WidgetInfo('BlogArchive1', 'aside-par-sce', document.getElementById('BlogArchive1'), {'languageDirection': 'rtl', 'loadingMessage': '\u200f\u062c\u0627\u0631\u064d \u0627\u0644\u062a\u062d\u0645\u064a\u0644\x26hellip;'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeedView', new _WidgetInfo('Feed1', 'aside-par-sce', document.getElementById('Feed1'), {'title': '\u0627\u0644\u0643\u062a\u0628 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'showItemDate': false, 'showItemAuthor': false, 'feedUrl': 'https://feeds.feedburner.com/accountancy4all', 'numItemsShow': 5, 'loadingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u062a\u062d\u0645\u064a\u0644...', 'openLinksInNewWindow': true, 'useFeedWidgetServ': 'true'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'section15', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'section16', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'section17', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList4', 'social-footer', document.getElementById('LinkList4'), {}, 'displayModeFull'));

القائمة الرئيسية

الصفحات

مدونة المحاسبة |محاسب قانوني| وضاح احمد الجوفي

آخر الأخبار والمستجدات المحاسبية كتب ومنشورات كلية التجارة والاقتصاد، قسم المحاسبة المالية وفروعها.

03/11/26

ما هي الأدوات المالية وفقًا لمعيار IFRS 9؟

إعادة تقييم الأصول الثابتة